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Financial instruments accounting continues to respond and adapt to the changing circumstances of the global economy, including the effects of geopolitical events, natural disasters, climate effects and inflationary pressures.

IFRS 9 Financial Instruments has brought fundamental changes to financial instruments accounting in recent years. Our materials will help you understand the requirements of this standard as they relate to your company, as well as offering insights and guidance on the application of IFRS® Accounting Standards.

Our latest insights

Financial assets with an ESG-linked feature could meet SPPI under amendments to IFRS 9
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IFRS 9 amendments could change when financial assets or liabilities are recognised and derecognised
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Amendments address common accounting challenges and increase disclosures
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Proposals could cause changes to classification of financial instruments and add more disclosures
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A closer look

ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø insights on financial reporting developments and the potential impacts of regulatory requirements
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ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø insights on accounting change for insurers
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More insights and guidance

Final amendments address when and how to estimate a spot rate
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Take this opportunity to have your say on their application
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Your essential guide to preparing financial statements for banks under IFRS® Accounting Standards
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Your essential guide to preparing financial statements for investment funds under IFRS® Accounting Standards
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